CA SB 756

vetoed

California Film Commission: motion picture tax credits: tracking and compliance program.

California · 2025-2026 Regular Session · upper

Description

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including numerous motion picture credits. Most recently, existing law, for taxable years beginning on or after January 1, 2025, allows a motion picture credit (motion picture credit 4.0) to be allocated by the California Film Commission on or after July 1, 2025, and before July 1, 2030, in an amount equal to 20% or 25% of qualified expenditures for the production of a qualified motion picture in this state. Existing law establishes the California Film Commission to administer the motion picture credits, to provide services necessary to increase filming in the state, and to implement specified programs related to the motion picture industry, including a program to promote media production in the state. This bill, upon appropriation by the Legislature, would require the California Film Commission to integrate additional data collection requirements, as specified, into the existing motion picture tax credit framework. The bill would require the commission, in consultation with industry stakeholders, payroll companies, and subject matter experts, to adopt definitions, reporting templates, and metrics for the additional data collection, and to develop protocols to reduce nonresponse rates. The bill would require the commission to address noncompliance with the data collection requirements through existing enforcement conditions and procedures of the motion picture tax credits, as provided. The bill would additionally require the commission to publish an annual compliance report summarizing the collected data, trends in diversity and economic impact, and recommendations for program improvements.

Introduced: 2025-02-21
Status date: —
Latest action: 2026-03-02 — Veto sustained.
Bill type: bill
Last updated: —

Subjects

Committees

Not provided by source.

Action timeline

2025-02-21
Introduced. To Com. on RLS. for assignment. To print.
introduction,referral-committee
2025-02-24
From printer. May be acted upon on or after March 24.
2025-02-24
Read first time.
reading-1
2025-03-12
Referred to Com. on REV. & TAX.
referral-committee
2025-03-26
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-03-27
Withdrawn from committee.
withdrawal
2025-03-27
Re-referred to Com. on RLS.
referral-committee
2025-04-02
Re-referred to Com. on B. P. & E.D.
referral-committee
2025-04-03
Set for hearing April 28.
2025-04-21
From committee with author's amendments. Read second time and amended. Re-referred to Com. on B. P. & E.D.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-04-28
From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0. Page 917.) (April 28). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-05-02
Set for hearing May 12.
2025-05-12
May 12 hearing: Placed on APPR. suspense file.
2025-05-16
Set for hearing May 23.
2025-05-23
From committee: Do pass as amended. (Ayes 6. Noes 0. Page 1212.) (May 23).
amendment-passage,committee-passage,committee-passage-favorable
2025-05-23
Read second time and amended. Ordered to second reading.
amendment-passage,reading-1,reading-2
2025-05-27
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-06-04
Read third time. Passed. (Ayes 38. Noes 0. Page 1518.) Ordered to the Assembly.
passage,reading-1,reading-3
2025-06-05
In Assembly. Read first time. Held at Desk.
reading-1
2025-06-16
Referred to Com. on A.,E.,S., & T.
referral-committee
2025-07-08
From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (July 8). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-08-20
August 20 set for first hearing. Placed on APPR. suspense file.
2025-08-29
From committee: Do pass as amended. (Ayes 11. Noes 0.) (August 29).
amendment-passage,committee-passage,committee-passage-favorable
2025-09-02
Read second time and amended. Ordered to second reading.
amendment-passage,reading-1,reading-2
2025-09-03
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-09-12
Read third time. Passed. (Ayes 78. Noes 1. Page 3417.) Ordered to the Senate.
passage,reading-1,reading-3
2025-09-13
In Senate. Concurrence in Assembly amendments pending.
2025-09-13
Assembly amendments concurred in. (Ayes 37. Noes 0. Page 3037.) Ordered to engrossing and enrolling.
amendment-passage,committee-passage,committee-passage-favorable
2025-09-23
Enrolled and presented to the Governor at 2 p.m.
executive-receipt
2025-10-13
Vetoed by the Governor.
executive-veto
2025-10-13
In Senate. Consideration of Governor's veto pending.
2026-03-02
Stricken from file.
2026-03-02
Veto sustained.

Versions

02/21/25 - Introduced — 2025-02-21Compare
03/26/25 - Amended Senate — 2025-03-26Compare
04/21/25 - Amended Senate — 2025-04-21Compare
05/23/25 - Amended Senate — 2025-05-23Compare
09/02/25 - Amended Assembly — 2025-09-02Compare
09/18/25 - Enrolled — 2025-09-18Compare
SB756Compare
(document, no version)Compare

Documents

Votes

Do pass, but first be re-referred to the Committee on [Appropriations]
2025-04-28 · pass · 10-0
Member-level votes (11)
- Grayson: yes
- Smallwood-Cuevas: yes
- Umberg: yes
- Arreguín: yes
- Weber Pierson: yes
- Ashby: yes
- Strickland: yes
- Archuleta: yes
- Niello: yes
- Menjivar: yes
- Choi: other
Placed on suspense file
2025-05-12 · pass · 7-0
Member-level votes (7)
- Wahab: yes
- Seyarto: yes
- Grayson: yes
- Richardson: yes
- Cabaldon: yes
- Dahle: yes
- Caballero: yes
Do pass as amended
2025-05-23 · pass · 6-0
Member-level votes (7)
- Caballero: yes
- Seyarto: yes
- Wahab: yes
- Cabaldon: yes
- Richardson: yes
- Grayson: yes
- Dahle: other
3rd Reading SB756 Smallwood-Cuevas
2025-06-04 · pass · 38-0
Member-level votes (40)
- Durazo: yes
- Menjivar: yes
- Limón: yes
- Rubio: yes
- Pérez: yes
- Padilla: yes
- Richardson: yes
- Smallwood-Cuevas: yes
- Weber Pierson: yes
- Wahab: yes
- Seyarto: yes
- Umberg: yes
- Hurtado: yes
- Niello: yes
- Wiener: yes
- Cortese: yes
- Allen: yes
- Cervantes: yes
- Jones: yes
- McGuire: yes
- Stern: yes
- Arreguín: yes
- Blakespear: yes
- Alvarado-Gil: yes
- Laird: yes
- Archuleta: yes
- McNerney: yes
- Cabaldon: yes
- Gonzalez: yes
- Caballero: yes
- Valladares: yes
- Strickland: yes
- Grayson: yes
- Becker: yes
- Ochoa Bogh: yes
- Choi: yes
- Ashby: yes
- Dahle: yes
- Reyes: other
- Grove: other
Do pass and be re-referred to the Committee on [Appropriations]
2025-07-08 · pass · 8-0
Member-level votes (9)
- Ortega: yes
- Ward: yes
- Elhawary: yes
- Jeff Gonzalez: yes
- Quirk-Silva: yes
- McKinnor: yes
- Lackey: yes
- Valencia: yes
- Zbur: other
Do pass as amended.
2025-08-29 · pass · 11-0
Member-level votes (15)
- Elhawary: yes
- Pellerin: yes
- Fong: yes
- Pacheco: yes
- Calderon: yes
- Arambula: yes
- Mark González: yes
- Wicks: yes
- Caloza: yes
- Ahrens: yes
- Solache: yes
- Sanchez: other
- Ta: other
- Tangipa: other
- Dixon: other
SB 756 Smallwood-Cuevas Senate Third Reading By McKinnor
2025-09-13 · pass · 78-1
Member-level votes (80)
- Addis: yes
- Haney: yes
- Elhawary: yes
- Carrillo: yes
- Ransom: yes
- Berman: yes
- Bauer-Kahan: yes
- Schiavo: yes
- Alvarez: yes
- Caloza: yes
- Hoover: yes
- Nguyen: yes
- Ortega: yes
- Solache: yes
- Lowenthal: yes
- Petrie-Norris: yes
- Gabriel: yes
- Hadwick: yes
- Irwin: yes
- Tangipa: yes
- Patel: yes
- Kalra: yes
- Sanchez: yes
- Johnson: yes
- Mark González: yes
- Gipson: yes
- Hart: yes
- Calderon: yes
- Wilson: yes
- Soria: yes
- Valencia: yes
- Celeste Rodriguez: yes
- Connolly: yes
- Papan: yes
- Bonta: yes
- Jeff Gonzalez: yes
- Alanis: yes
- Patterson: yes
- Jackson: yes
- Davies: yes
- Pellerin: yes
- Muratsuchi: yes
- Krell: yes
- Chen: yes
- Quirk-Silva: yes
- Bains: yes
- Michelle Rodriguez: yes
- Arambula: yes
- Bennett: yes
- Ávila Farías: yes
- Aguiar-Curry: yes
- Lee: yes
- Castillo: yes
- Wallis: yes
- Stefani: yes
- Ta: yes
- Blanca Rubio: yes
- Gallagher: yes
- Ellis: yes
- Macedo: yes
- McKinnor: yes
- Ramos: yes
- Rivas: yes
- Ahrens: yes
- Dixon: yes
- Rogers: yes
- Ward: yes
- Fong: yes
- Wicks: yes
- Schultz: yes
- Pacheco: yes
- Boerner: yes
- Sharp-Collins: yes
- Bryan: yes
- Harabedian: yes
- Lackey: yes
- Flora: yes
- Garcia: yes
- DeMaio: no
- Zbur: other
Unfinished Business SB756 Smallwood-Cuevas Concurrence
2025-09-13 · pass · 37-0
Member-level votes (40)
- Jones: yes
- Richardson: yes
- Menjivar: yes
- Pérez: yes
- Stern: yes
- Smallwood-Cuevas: yes
- Wahab: yes
- Limón: yes
- Padilla: yes
- Grayson: yes
- Caballero: yes
- Cortese: yes
- Reyes: yes
- Ochoa Bogh: yes
- Grove: yes
- Hurtado: yes
- Strickland: yes
- Becker: yes
- Ashby: yes
- Seyarto: yes
- Allen: yes
- Dahle: yes
- Laird: yes
- Weber Pierson: yes
- McGuire: yes
- Alvarado-Gil: yes
- Archuleta: yes
- McNerney: yes
- Blakespear: yes
- Wiener: yes
- Niello: yes
- Arreguín: yes
- Cervantes: yes
- Rubio: yes
- Umberg: yes
- Cabaldon: yes
- Durazo: yes
- Gonzalez: other
- Valladares: other
- Choi: other

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB756

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z

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